Bonded import refers to an import method in which an eligible e-commerce enterprise or platform connects with the customs, transports a batch of goods into a special customs supervision area or a bonded logistics center (Type B) and declares to the customs, and the customs implements account book management. After the goods are purchased by individuals online in the domestic area, the e-commerce enterprise or platform transmits the electronic order, payment voucher, electronic waybill, etc. to the customs, and the e-commerce enterprise or its agent submits the list to the customs. The customs collects taxes according to the cross-border e-commerce retail imported goods, and the account book is automatically cancelled after inspection.
Business process of bonded stocking model:
(1) Cross-border e-commerce enterprises prepare goods according to the requirements of the “positive list” through preliminary filing.
(2) Cross-border e-commerce enterprises take the initiative to report for inspection.
(3) After the inspection is passed, the goods are kept for storage, and the goods in the “positive list” category are released by the customs.
(4) After the goods enter the bonded logistics center, the warehouse receives the goods for quality inspection and puts them on the shelves.
(5) When consumers place orders on cross-border e-commerce platforms, cross-border e-commerce companies are responsible for actively paying taxes in bonded warehouses. After paying, consumers submit their personal ID information on the platform. The national inspection and quarantine agency conducts random inspections, and goods that meet the requirements are released by the national inspection and customs. The bonded logistics center picks up the goods and exports them.
(6) Goods are delivered through domestic logistics companies.